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The Privy Council held that recreational rights at a Cayman Islands resort were easements and that mislabelling them as restrictive agreements did not invalidate registration.
Bonsu & Anor v Revenue and Customs (STAMP DUTY LAND TAX - acquisition of a lease - easement over a communal garden acquired as a right within the lease) [2024] UKFTT 158 (TC) (26 February 2024)
The tribunal dismissed an SDLT appeal over a lease with a communal-garden easement, holding the lease was the main subject matter and residential rates applied.
Bonsu & Anor v Revenue and Customs (STAMP DUTY LAND TAX - acquisition of a lease - easement over a communal garden acquired as a right within the lease) [2024] UKFTT 158 (TC) (26 February 2024)
The tribunal held that a leasehold purchase with a communal-garden easement was wholly residential for SDLT, so Table A rates applied and the appeal was dismissed.
Espalier Ventures Property (Lansdowne Road) Ltd v Revenue And Customs (STANP DUTY LAND TAX) [2023] UKFTT 725 (TC) (23 August 2023)
The Tribunal dismissed an SDLT appeal, holding that garages and communal garden rights formed part of a single dwelling, so higher residential rates applied.
Espalier Ventures Property (Lansdowne Road) Ltd v Revenue And Customs (STANP DUTY LAND TAX) [2023] UKFTT 725 (TC) (23 August 2023)
The tribunal held that garages and communal garden rights were part of a single dwelling, so the company’s purchase was wholly residential and higher-rate SDLT applied.
The Privy Council held that a deed of conveyance should be rectified to include a strip of land, because the prior contract already covered it.
SEXTON & Anor v Revenue & Customs (tamp duty land tax - acquisition of a flat with the benefit of a right to use a communal garden) [2023] UKFTT 73 (TC) (19 January 2023)
The tribunal held that a flat acquired with rights to use a communal garden was wholly residential for SDLT purposes, so the taxpayers’ appeal was dismissed.
SEXTON & Anor v Revenue & Customs (tamp duty land tax - acquisition of a flat with the benefit of a right to use a communal garden) [2023] UKFTT 73 (TC) (19 January 2023)
The tribunal held that a flat acquired with rights to use a communal garden was wholly residential for SDLT, so the overpayment relief claim failed.
Roy Stephen Farrow v (1) Nicholas Dennisson Cole (2) Duncan Boag (Easements and profits a prendre : Prescription, requirements and acquisition) [2018] UKFTT 57 (PC) (11 December 2017)
Application to register a prescriptive right of way over a private road was cancelled because 20 years’ user was not proved.
M'Gregor v. Crieff Co-Operative Society Ltd [1915] UKHL 571 (27 April 1915)
The House of Lords held that a cart access over Bell’s Entry had been established by forty years’ prescriptive use, granting interdict as varied.
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